Article 44bis of the WBI (Income Tax Code) was repealed by a law of December 18, 2025. This article was added to the WIB in 2003 and introduced a scheme under which capital gains realized on the disposal of commercial vehicles were exempted under certain conditions.
In concrete terms, this article encouraged companies to renew their rolling stock more quickly and thus make their fleet more modern and environmentally friendly. Its abolition (announced as a measure to simplify administration by the federal government) has been very poorly received by the transport sector, especially since it applies retroactively from September 1, 2025. “This is another measure that will slow down the ecological transition,” says Philippe Degraef, director of Febetra. With the transport sector on the brink of an extremely costly energy transition, one might reasonably expect legislative measures to be taken to stimulate this transition. The federal government is doing exactly the opposite and appears to share the same position as the Flemish government, which recently abolished the zero rate of the kilometer charge for emission-free trucks and canceled the ecology+ premium.”
